Regulation and implementation of tax incentives for e-commerce activities
DOI:
https://doi.org/10.35381/racji.v8i3.3021Keywords:
Treasury, e-commerce, business, (UNESCO Thesaurus)Abstract
The general objective of the research was to legally analyze the regulation and implementation of tax incentives in the e-commerce activity. The approach taken by the researchers for the development of the method was based on the quantitative approach, through the inquiry, collection and critical analysis of documents and bibliographic references, based on the methodical, rigorous and in-depth exploration of various documentary sources consisting of articles, theses, rules and laws, among others, describing the findings. The inductive-deductive method was also used. A survey was applied to 250 people. It is concluded that the regularization and tax incentives for e-commerce in Montalvo canton have a positive impact on the growth and development of the sector, implementing clear and consistent regularizations for e-commerce will improve consumer confidence and foster an environment conducive to the growth of online businesses.
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